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Unisa Short Learning Programmes
Course in Practical Bookkeeping (70904)


The objective of this course is to equip students with a practical knowledge of bookkeeping which will enable them to do bookkeeping in the environment of any small/medium and large business enterprise. 

Target group

All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. Business owners that do not have the proper bookkeeping and accounting background. 

Admission requirements

Senior certificate, National Senior Certificate or equivalent qualification. 


One year 

Language medium


Registration periods

The course commences on 17 February 2015. The closing date for registration is 13 February 2015. 

Tuition method

This course will be taught by means of distance education, communication with lecturers and fellow students occur via study guides, tutorial letters, internet, and per telephone. 



Kind of assessment


Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies 

Formative assessment: 

Three assignments of which one is compulsory and will contribute to the year mark 

Summative assessment: 

One three-hour examination paper 


Students require a final mark of 50% to pass the course. 10% of the year mark and 90% of the mark obtained in the examination will be used to calculate the final mark obtained. 

Practical Bookkeeping (PRAC01W)
HEQF Level of Module - 5
Credits of Module - 24
Syllabus/Content Topics

Topic A: Introduction to Bookkeeping 

Study unit 1: The nature and purpose of bookkeeping 

Study unit 2: The accounting equation 

Study unit 3: Business documents (Part 1 - cash transactions) 

Study unit 4: Recording of transactions (Part 1 - cash transactions) 

Study unit 5: Business documents (Part 2 - credit transactions) 

Study unit 6: Recording of transactions (Part 2 - credit transactions) 

Study unit 7: Accounting records of close corporations 

Topic B: Applied Bookkeeping 

Study unit 8: Inventory systems 

Study unit 9: Bank reconciliation 

Study unit 10: Trial balance 

Study unit 11: Final accounts and year-end adjustment 

Topic C: Internal Control and Budgets 

Study unit 12: Internal control 

Study unit 13: Budgets 

Study unit 14: Controlling of budgets 

Topic D: Introduction to Taxation 

Study unit 15: Basic principles of income tax 

Study unit 16: Pay-as-you-earn system 

Study unit 17: Value-added tax (VAT) 

Topic E: General Aspects of Interest to the Bookkeeper 

Study unit 18: Compensation fund 

Study unit 19: The unemployment insurance fund 

Study unit 20: Payroll Accounting 

Course leader

Prof J S Jansen van Rensburg MCom (Accounting) PhD BEd HEd 

Centre for Accounting Studies 

Office 4-047, A J H van der Walt Building, UNISA 

Tel: 012 429 4769 

Fax: 012 429 3424